41282018-11-09T00:09:05ZTaxationShort Titles as IntroducedTaxpayer Rights Act of 2015Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to provide taxpayer protection and assistance, and for other purposes.Display TitleTaxpayer Rights Act of 20152015-11-301.0.02015-12-01T10:06:59Z114House[Congressional Record Volume 161, Number 172 (Monday, November 30, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BECERRA:H.R. 4128.Congress has the power to enact this legislation pursuantto the following:The Congress enacts this bill pursuant to Article I,Section 8, Clause 1 of the United States Constitution.[Page H8645]]]>HRTaxpayer Rights Act of 201500Taxpayer Rights Act of 2015

TITLE I--TAXPAYER RIGHTS

This title amends the Internal Revenue Code to: (1) require the Department of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of primary taxpayer rights; and (2) in consultation with the Internal Revenue Service (IRS), ensure that IRS employees are familiar with and act in accordance with such rights. Taxpayer rights include the right to be informed, the right to quality service, the right to pay no more than the correct amount of tax, the right to challenge the position of the IRS and to be heard, the right to appeal an IRS decision in an independent forum, the right to finality, the right to privacy, the right to confidentiality, the right to retain representation, and the right to a fair and just tax system, including access to the National Taxpayer Advocate.

TITLE II--PREPARATION OF TAX RETURNS

The IRS must establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of qualified return preparation programs assisting low-income taxpayers and members of underserved populations.

The National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance is established to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide for the evaluation of programs and activities funded under this title.

This title: (1) grants Treasury the authority to regulate paid tax return preparers and to sanction them for incompetence or misconduct; (2) imposes or increases penalties on tax return preparers for understating taxpayer liability, gross misconduct, and other violations; (3) permits enrolled agents who represent taxpayers before the IRS to use the designation "enrolled agent," "EA," or "E.A."; and (4) limits the disclosure of taxpayer information to the express purpose for which the taxpayer granted consent.

TITLE III--IMPROVING IRS PROCEDURES

This title revises IRS procedures for filing a notice of lien to: (1) require the IRS to consider the compliance history of the taxpayer and the economic impact of a tax lien on the taxpayer, and (2) limit IRS authority to attach retirement accounts.

This title amends the Fair Credit Reporting Act to reduce from seven years to two years the period that a tax lien may appear on a taxpayer's credit report.

This title provides for de novo review by the Tax Court of IRS innocent spouse relief determinations.

The IRS must: (1) develop annual training for all IRS officers and employees regarding taxpayer rights, the Office of the Taxpayer Advocate's case criteria and mission, and Taxpayer Assistance Order procedures; (2) provide taxpayers with notice and an opportunity to be heard if the IRS Office of Appeals issues a notice of deficiency; and (3) assign one appeals officer and one settlement agent from the Office of Appeals to each state.

TITLE IV--NATIONAL TAXPAYER ADVOCATE

This title grants the National Taxpayer Advocate the authority to: (1) appeal a modification or rescission of a Taxpayer Assistance Order by an IRS Deputy Commissioner to the IRS Commissioner for a final determination; (2) inspect taxpayer administrative files in the performance of its duties; (3) issue a Taxpayer Advocate Directive to improve IRS operations and to protect the rights of groups of taxpayers (or all taxpayers); and (4) designate essential employees to assist taxpayers during any lapse in appropriations for the IRS.

]]>2016-04-06T18:33:23ZIntroduced in House2015-11-302015-11-30T05:00:00ZIntroduced in HouseB00028770B0002877836CARep. Becerra, Xavier [D-CA-34]D34BECERRAXAVIER2015-11-30Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.Househsba00StandingFinancial Services Committee2015-11-30T19:00:30ZReferred toHousehswm00StandingWays and Means Committee2015-11-30T19:00:25ZReferred toTaxationAdministrative law and regulatory proceduresAdministrative remediesAppropriationsCongressional oversightConsumer creditDebt collectionDepartment of the TreasuryEmployee benefits and pensionsExecutive agency funding and structureFraud offenses and financial crimesGovernment employee pay, benefits, personnel managementGovernment ethics and transparency, public corruptionGovernment studies and investigationsInternal Revenue Service (IRS)Judicial review and appealsLawyers and legal servicesPoverty and welfare assistanceRight of privacySocial work, volunteer service, charitable organizationsSpecialized courtsTax administration and collection, taxpayers1142333CRSIdentical billTaxpayer Rights Act of 2015S2015-11-30Read twice and referred to the Committee on Finance.1144835CRSRelated billVolunteer Income Tax Assistance (VITA) ActHR2016-03-30Referred to the Subcommittee on Health.1141058CRSRelated billTaxpayer Bill of Rights Act of 2015HR2015-04-16Received in the Senate and Read twice and referred to the Committee on Finance.114137CRSRelated billTaxpayer Protection and Preparer Proficiency Act of 2015S2015-01-08Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S103-104; text of measure as introduced: CR S104)114943CRSRelated billTaxpayer Bill of Rights Act of 2015S2015-04-15Read twice and referred to the Committee on Finance.114996CRSRelated billVolunteer Income Tax Assistance (VITA) ActS2015-04-16Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2297)11211H111002House floor actionsIntroReferralhsba00Financial Services CommitteeReferred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.2015-11-30H11100-A9Library of CongressIntroReferralReferred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.2015-11-30H111002House floor actionsIntroReferralhswm00Ways and Means CommitteeReferred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.2015-11-30B001009Library of CongressIntroReferralhttps://www.congress.gov/congressional-record/volume-161/extensions-of-remarks-section/page/E1675-1676E1675-1676Sponsor introductory remarks on measure. (CR E1675-1676)2015-11-30Intro-H9Library of CongressIntroReferralIntroduced in House2015-11-3010009Library of CongressIntroReferralIntroduced in House2015-11-305text/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.Congressional Research Service, Library of CongressThis file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.